Malaysia Non-Tariff Taxes Quick Reference

List of HS codes subject to SST sales tax, EXCISE excise duty and CESS surcharge (percentage or absolute amount levied per unit).

HS Code Product Name SST Sales Tax EXCISE Duty CESS Surcharge
9001909000 - - Other 10%
9002110000 - - For cameras, projectors or photographic enlargers or reducers 5%
9002190000 - - Other 10%
9002201000 - - For cinematographic projectors 10%
9002202000 - - For cinematographic cameras, photographic cameras and other projectors 10%
9002209000 - - Other 10%
9002902000 - - For cinematographic projectors 10%
9002903000 - - For cinematographic cameras, photographic cameras and other projectors 10%
9002909000 - - Other 10%
9003110000 - - Of plastics 0%
9003190000 - - Of other materials 0%
9003900000 - Parts 10%
9004100000 - Sunglasses 10%
9004901000 - - Corrective spectacles 10%
9004905000 - - Protective goggles 10% NIL NIL 0.2%
9004909000 - - Other 10% NIL NIL 0.2%
9005100000 - Binoculars 10%
9005801000 - - Astronomical instruments, excluding instruments for radio-astronomy 10%
9005809000 - - Other 10%
9005901000 - - For astronomical instruments, excluding instruments for radio-astronomy 10%